In exercise of the powers conferred by section 148 of the CGSTA, 2017

Amnesty scheme for revocation of cancellation of registration

The Central Government, on the recommendations of the Council, hereby notifies that

RP, whose registration has been cancelled u/s 29(2)b) or (c) of the CGST Act on or before the 31st day of December, 2022, and

who has failed to apply for revocation of cancellation of such registration within the time period specified in section 30 of the said Act as the class of RP who shall follow the following special procedure in respect of revocation of cancellation of such registration, namely:–

(a) RP may apply for revocation of cancellation of such registration upto the [1][31st day of August, 2023];

(b) the application for revocation shall be filed only after furnishing the returns due upto the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns;

(c) no further extension of time period for filing application for revocation of cancellation of registration shall be available in such cases.

Explanation:

For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration u/s 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified u/s 30(1) of the said Act.